Finding Text
Program: All federal programs.
Criteria or specific requirement: Management is responsible for the timely filing of the data
collection form with the federal audit clearinghouse.
Condition: The Organization did not have a fully reconciled final trial balance supported by
reconciled schedules until November 2023, which caused significant delays in the audit process.
This, in turn, led to the untimely filing of the data collection form.
Effect: Noncompliance with single audit standards.
Cause: The timely close process of monthly financial statements was delayed due to change
in personnel and lack of reliable system data.
Recommendation: We recommend that management of the Organization closely follow a
monthly reporting checklist which lists all reports due and reconciliations required in support
thereof. This should assist in ensuring timely completion of the audit and filing of the data
collection form with the federal audit clearinghouse.
Views of responsible officials and planned corrective actions: Management is in agreement with
the finding. See Corrective Action Plan.